T.C. Memo. 1996-109
UNITED STATES TAX COURT
ESTATE OF RALPH M. NIX, SR., DECEASED, RALPH M. NIX,
JR., PERSONAL REPRESENTATIVE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4117-93. Filed March 7, 1996.
Frederick W. Schwendimann III, for petitioner.
Pamelya P. Herndon, for respondent.
MEMORANDUM OPINION
PARR, Judge: Petitioner is the Estate of Ralph M. Nix, Sr.
Respondent determined a deficiency of $191,061 in petitioner's
estate tax. After stipulations and concessions,1 the issue for
1 Petitioner and respondent stipulated the following values of
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